<h2>Name</h2>
<p>
The Surah has been so designated after the word <em>al-ma`un</em> occurring at
the end of the last verse.
</p>
<h2>Period of Revelation</h2>
<p>
Ibn Marduyah has cited Ibn Abbas (may Allah bless them both) as saying
that this Surah is Makki, and the same also is the view of Ata and
Jabir. But Abu Hayyan in <em>Al-Bahr al-Muhit</em> has cited Ibn Abbas, Qatadah
and Dahhak as saying that this Surah was revealed at Madinah. In our
opinion there is an internal piece of evidence in the Surah itself
which points to its being a Madani Revelation. It holds out a threat
of destruction to those praying ones who are unmindful of their
Prayers and who pray only to be seen. This kind of hypocrites were
found only at Madinah, for it was there that Islam and the Muslims
gained such strength that Islam and the Muslims gained such strength
that many people were compelled to believe from expedience, had to
visit the Mosque, join the congregational Prayer and prayed only to be
seen of others, so as to be counted among Muslims. Contrary to this is,
at Makkah conditions were altogether different. No one had to pray to
be seen. There it was difficult even for the believers to pray in
congregation; they prayed secretly and if a person prayed openly he
did so only at the risk of his life. This kind of hypocrites found in
Makkah did not comprise those who believed and Prayed to be seen but
those who in their hearts had know, and acknowledged the Holy
Messenger of Allah (upon whom be peace) to be on the true path, but
were avoiding to accept Islam in order to maintain their Position of
leadership and authority, or were not prepared to take the risk of
being afflicted with the kind of hardships with which they found the
believers afflicted in the society around them. This condition of the
hypocrites at Makkah has been described in vv. 10-11 of Surah Al-
Ankabut. (For explanation, see E.N.'s 13 to 16 of Surah Al-'Ankabut).
</p>
<h2>Theme and Subject Matter</h2>
<p>
Its theme is to point out what kind of morals a man develops when he
refuses to believe in the Hereafter. In vv. 2-3 the condition of the
disbelievers who openly belie the Hereafter has been described, and in
the last four verses the state of those hypocrites who apparently are
Muslims but have no idea of the Hereafter, its judgment, and the
meting out of rewards and punishments accordingly has been described.
On the whole, tie object of depicting the attitude and conduct of two
kinds of people is to impress the point that man cannot develop a
strong, stable and pure character in himself unless he believes in the
Hereafter.
</p>

